Implementasi Kebijakan Pajak Penghasilan Atas Pelaku Usaha Menengah Pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan

This study was conducted with the aim of knowing and analyzing the implementation of the Income Tax Policy for Medium-sized Business Actors at the Pekanbaru Pratama Tax Service Office Senapelan and to identify and analyze the inhibiting factors for the Implementation of the Income Tax Policy for Mediumsized Business Actors at the Pekanbaru Primary Tax Service Office Senapelan. The Income Tax Policy for Medium-sized Business Actors in this study is Government Regulation Number 23 of 2018 concerning Income Tax on Income from Businesses Received or Obtained by Taxpayers Who Have Certain Gross Circulation. This type of research is descriptive qualitative research. Data collection techniques were carried out by observation, interviews and documentation. Analysis of the data used is descriptive analytic method. The results showed that the implementation of the Income Tax Policy for Medium Enterprises at the Pekanbaru Senapelan Tax Service Office had been carried out well in accordance with the provisions and regulations that existed within the Directorate General of Taxes. In the process of implementing the Income Tax on Medium Enterprises at the Pekanbaru Primary Tax Service Office, Senapelan still encountered many problems, obstacles and obstacles, so that the level of compliance of MSME taxpayers in the work area of the Pekanbaru Primary Tax Service Office Senapelan was not achieved in accordance with the specified target. Barriers and obstacles in the implementation of Income Tax for Medium Business Actors at the Pekanbaru Primary Tax Service Office Senapelan are very many, ranging from limited awareness and knowledge of taxpayers, limited supporting infrastructure in carrying out regulations such as internet networks, computerized knowledge, knowledge of understanding tax regulations, a culture of money/material gratification to tax officials, has a character that does not want to be complicated, simple, needs clear certainty, takes time quickly and definitely needs to be served as well as the habit of submitting all implementation of tax obligations to tax officials